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American Economic Journal: Applied Economics: Vol. 1 No. 2 (April 2009)
AEJ: Applied Volume. 1, Issue 2 | 
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AEJ: Applied Forthcoming Articles
Income Inequality and Progressive Income Taxation in China and India, 1986-2015
Article Citation
Piketty, Thomas, and
Nancy Qian. 2009. "Income Inequality and Progressive Income Taxation in China and India, 1986-2015."
American Economic Journal: Applied Economics,
1(2): 53-63.
DOI: 10.1257/app.1.2.53
DOI: 10.1257/app.1.2.53
Abstract
This paper evaluates income tax reforms in China and India. The
combination of fast income growth and under-indexed tax schedule
in China implies the fraction of the Chinese population subject to
income tax has increased from less than 0.1 percent in 1986 to about
20 percent in 2008, while it has stagnated around 2-3 percent in
India. Chinese income tax revenues, as a share of GDP, increased
from less than 0.1 percent in 1986 to about 1.5 percent in 2005 and
2.5 percent in 2008, while the constant adaptation of exemption
levels and income brackets in India have caused them to stagnate
around 0.5 percent of GDP. (JEL D31, H24, 015, 023, P23, P35)
Article Full-Text Access
Full-text Article
Additional Materials
Download Data Set (188.93 KB) | Additional Materials (256.21 KB)
Authors
Piketty, Thomas (Paris School of Economics)
Qian, Nancy (Brown U)
Qian, Nancy (Brown U)
JEL Classifications
D31: Personal Income, Wealth, and Their Distributions
H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
O15: Economic Development: Human Resources; Human Development; Income Distribution; Migration
O23: Fiscal and Monetary Policy in Development
P23: Socialist Systems and Transitional Economies: Factor and Product Markets; Industry Studies; Population
P35: Socialist Institutions and Their Transitions: Public Economics
H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
O15: Economic Development: Human Resources; Human Development; Income Distribution; Migration
O23: Fiscal and Monetary Policy in Development
P23: Socialist Systems and Transitional Economies: Factor and Product Markets; Industry Studies; Population
P35: Socialist Institutions and Their Transitions: Public Economics
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